Tax incentives for investment activities of organizations in the Russian Federation

Abstract

Purpose: The article is devoted to theoretical substantiation of tax incentives for investment activities of organizations and the development of proposals for its improvement in the Russian Federation. Discussion: The research considers the rationale for the transformation of the national economy to an innovative-and-industrial economy. In the course of the study, the particular attention is paid to the assessment of the state of the material and technical basis of enterprises, activities of high-tech and innovation-active companies and to the analysis of the instruments of tax incentives for investing activity of companies in the Russian Federation. Results: The authors substantiate the necessity of improvement of tax incentives and integrated approach to the stimulation of investment activities of companies.